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State Agencies Bulletin No. 1279

… paid qualified educational assistance benefits that exceed the $5,250 exclusion limit for calendar year 2013 Legal … Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an … governing educational assistance benefits and describing how the educational assistance amount will be displayed on …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1279-educational-assistance-benefits

Inspecting Highway Bridges and Repairing Defects

… components. Red Flag conditions pose a clear and present or future danger, and must be reported to the … beyond the next inspection, would become a clear and present danger. A Safety Flag designation pertains to a clear and present danger to vehicle or pedestrian traffic, but with no …

https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defects

DiNapoli Announces Sale of $634 Million State of New York General Obligation Bonds

… sales were $102,370,000 of Series 2021A Tax-Exempt Bonds and $531,385,000 of Series 2021B Taxable Bonds. The net … on March 23, 2021. “This voter-approved borrowing is for major transportation, education and environmental … translated into favorable pricing and refunding savings for the state.” The winning bids were as follows: Series …

https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-634-million-state-new-york-general-obligation-bonds

Outreach Events

… Outreach Program is to increase public awareness about the New York State Comptroller’s Office of Unclaimed Funds (OUF). To achieve this goal, the … Fair Erie County Fairgrounds 5600 McKinley Pkwy, Hamburg, NY Erie August 19 - 24, 2025 Tuesday-Saturday 11:00 am - …

https://www.osc.ny.gov/unclaimed-funds/outreach-events

Stillwater Central School District – Payroll (2017M-104)

… of Audit The purpose of our audit was to determine whether District employees received only the salaries and benefits to … January 31, 2017. Background The Stillwater Central School District is located in the counties of Saratoga, …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104

Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)

… The Town of Frankfort is located in Herkimer County and has a population of approximately 7,600. The Town is …

https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192

West Seneca Fire District #1 – Purchasing (2017M-272)

… State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272

Town of Chester – Time and Attendance Records (2017M-287)

… Purpose of Audit The purpose of our audit was to determine whether … adequate policies and procedures over employee time and attendance and leave records for the period January 1, 2016 through October 2, 2017. …

https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287

Flanders Fire District – Disbursements (2014M-199)

… to determine whether disbursements were properly processed for the period January 1, 2013 through March 31, 2014. … approximately 4,400 residents. Budgeted appropriations for 2014 are $684,200. Key Finding The Board is not provided …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199

Annual Audit

The objective of our examination was to determine whether claims were appropriate and complied with the New York State Workers Compensation Law and mandated fe

https://www.osc.ny.gov/state-agencies/audits/2018/07/26/annual-audit

Fort Ann Central School District - Fund Balance Management (2018M-119)

… Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119

Town of Clarkson - Justice Court Operations (2018M-57)

… complete report - pdf] Audit Objective Determine whether the Justices provided adequate oversight to ensure receipts … were collected, deposited, recorded, reported and remitted in a timely and accurate manner. Key Findings Justices did … As a result, 283 (23 percent) were not submitted to the Department of Motor Vehicle (DMV) scofflaw program or not …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57

Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)

… were properly audited prior to payment. Key Findings The Board has not adopted a cash disbursement policy. … Twenty-four claims totaling approximately $7,300, out of the 72 claims totaling approximately $524,000 in our sample, were not audited and approved by the Board …

https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105

Unified Court System Bulletin No. UCS-169

… Questions regarding this Bulletin may be directed to the Payroll Deduction mailbox. … To notify agencies of the new …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-169-new-deduction-code-542-amalgamated-life

Town of Elba - Real Property Tax Exemptions (2018M-261)

… as required, to ensure the exemptions remained in compliance with State or local laws. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261

SUNY Bulletin No. SU-140

… Questions regarding this Bulletin may be directed to the Payroll Deductions mailbox. … To notify SUNY agencies of the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-140-new-deduction-code-536-liberty-mutual-insurance

Tuckahoe Common School District - Financial Condition (2018M-191)

… fiscal years 2014-15 through 2016-17 that was not needed to fund operations. Overfunded three of the five reserves. … historical or known trends. Use appropriated fund balance to fund operations. Use excess fund balance and reserves to benefit taxpayers. District officials generally agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191

Comptroller DiNapoli and Senator Peralta Pen Op-Ed on NYS Dream Act

… would extend the state’s Tuition Assistance Program (TAP) to eligible undocumented students. In 2013, Comptroller … million, an increase of less than two percent, if extended to undocumented undergraduate students attending City … the cost and impact estimates from the 2013 report. To read the op-ed, click here . … New York State Comptroller …

https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-and-senator-peralta-pen-op-ed-nys-dream-act